Technical Teams Operational Guidance

Case review and registration: after registration: investigator to notify case owner of registration

It is the Investigator’s responsibility to notify all case owners and referring offices about files relating to the SI registration. The Investigator should advise the SI case name, reference, Investigator name and Group. The Investigator should give them as much information as can be given without compromise to SI’s position.

The Investigator must keep the office informed of progress and they should be specifically told how they are to deal with the ongoing taxation affairs of the taxpayer for which they have responsibility. They must be given precise instructions on notifying SI of the receipt of Returns (see TTOG3395 and TTOG3900).

Experience has shown that apart from a small number of cases where security is a prime consideration, the more other offices are told, the less likelihood there is of a problem developing.